Thông tư 06/2024/TT-BLĐTBXH sửa đổi Thông tư 26/2016/TT-BLĐTBXH quản lý tiền lương người lao động

CIRCULAR

ON AMENDMENTS TO CIRCULAR NO. 26/2016/TT-BLDTBXH DATED SEPTEMBER 1, 2016 OF THE MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS ON GUIDELINES FOR THE MANAGEMENT OF LABOR, SALARY AND INCENTIVES FOR EMPLOYEES IN WHOLLY STATE-OWNED SINGLE-MEMBER LIMITED LIABILITY ENTERPRISES AND CIRCULAR NO. 27/2016/TT-BLDTBXH DATED SEPTEMBER 1, 2016 OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS ON GUIDELINES FOR THE SALARY, REMUNERATION, BONUSES FOR MANAGERS IN WHOLLY STATE-OWNED SINGLE-MEMBER LIMITED LIABILITY ENTERPRISES

Pursuant to the Government’s Decree No. 62/2022/ND-CP dated September 12, 2022 on the functions, missions, authority and organizational structure of the Ministry of Labor, Invalids and Social Affairs;

Pursuant to the Government’s Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises;

Pursuant to the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on the salary, remuneration, and incentives for managers in wholly state-owned single-member limited liability enterprises;

Pursuant to Decree No. 21/2024/ND-CP dated February 23, 2024 of the Government on amendments to the Government’s Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises and the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on the salary, remuneration, and incentives for managers in wholly state-owned single-member limited liability enterprises;

At the request of the Director of the Department of Labor Relations and Wages;

The Minister of Labor, War Invalids and Social Affairs issues a Circular on amendments to Circular No. 26/2016/TT-BLDTBXH dated September 1, 2016 of the Minister of Labor, War Invalids and Social Affairs on guidelines for the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises (hereinafter referred to as Circular No. 26/2016/TT-BLDTBXH) and Circular No. 27/2016/TT-BLDTBXH dated September 1, 2016 of the Minister of Labor, War Invalids and Social Affairs on guidelines for the salary, remuneration, and incentives for managers in wholly state-owned single-member limited liability enterprises (hereinafter referred to as Circular No. 27/2016/TT-BLDTBXH).

Article 1. Amendments to Circular No. 26/2016/TT-BLDTBXH

1. Amendments to clause 3 Article 8:

“3. The evaluation of responsibilities for execution of labor plans forms the basis for the assessment of managers’ completion of missions according to the Government’s Decree No. 159/2020/ND-CP dated December 31, 2020 of the Government, amended by Decree No. 69/2023/ND-CP dated September 14, 2023 of the Government on amendments to Decree No. 159/2020/ND-CP dated December 31, 2020 of the Government on the management of office holders and representatives of state capital in wholly state-owned single-member limited liability enterprises.”

2. Amendments of the name of Section 3:

“PAY SCALE, PAYROLL, DETERMINATION OF PLANNED SALARY BUDGET AND ADVANCES FROM SALARY BUDGET”

3. Adding Article 9a before Article 9, Section 3 as follows:

“Article 9a: Pay scale, payroll, and allowances

1. Based on the production organization and labor organization, the company shall review and decide on continuing to maintain, modify, supplement, or develop and issue new pay scale, payroll, and allowances (accompanied by applicable standards), ensuring compliance with Clause 2 of this Article as the basis for classifying salaries, paying salaries and providing benefits for employees in accordance with labor law.

2. The salary levels in the pay scale, payroll, and allowances shall be determined by the company, ensuring that the salary fund determined based on the total annual salaries of all employees calculated according to the salary levels within the company's pay scale, payroll, and allowances does not exceed the planned salary fund for employees as prescribed in this Circular.

3. When amending or developing and issuing new pay scale, payroll, and allowances, the company must consult with the employee representative body at the establishment and hold dialogues at the workplace as prescribed by the Labor Code and guiding documents. The proposed pay scale, payroll, and allowances shall be reported to the representative of the owner for comments, and publicly announced within the company before implementation.

4. Amendments to clause 4 Article 9:

“4. If the enterprise suffers losses or breaks even (after excluding objective factors that may exist), the average salary planned shall be equal to that defined in the labor contract (composed of the salary, allowance(s) and supplement(s) specified in a labor contract according to point a, section b1 point b and section c1 point c of Clause 5, Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Ministry of Labor, Ward Invalids and Social affairs on guidelines for the implementation of certain articles on labor contract, collective bargaining councils and professions, work with adverse effects on reproductive function, child rearing).”

5. Amendments to clause 1 Article 11:

“1. The objective factors affecting an enterprise's labor output and profit excluded from the calculation of the employees' salary are specified in Point a, Point b, Clause 3, Article 5 of Decree No. 51/2016/ND-CP as amended in Clause 2, Article 1 of Decree No. 21/2024/ND-CP dated February 23, 2024 of the Government on amendments to the Government’s Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises and the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on the salary, remuneration, and incentives for managers in wholly state-owned single-member limited liability enterprises and Point c, Clause 3, Article 5, Decree No. 51/2016/ND-CP.”

Article 2. Amendments to Circular No. 27/2016/TT-BLDTBXH

1. Replace the term “người quản lý” (managers) in the title, and the terms “người quản lý” (managers) or “người quản lý công ty” (company’s managers) tin the articles and clauses of the Circular, as well as the term “người quản lý” (managers) in Forms 1, 2, and 3 attached to the Circular, with the term "“người quản lý, Kiểm soát viên” (managers, controller).

2. Amendments of the name of Section 2:

“DEVELOPING PAYROLLS, SALARY ADJUSTMENTS, COMPANY RANKING TO DETERMINE THE BASIC SALARY OF MANAGERS AND SPECIALIZED CONTROLLERS”

3. Amendments to Article 4:

“Article 4. Developing payrolls

1. Based on the company's management structure, the Board of Members or the President of company shall develop and issue a payroll (attached with applicable standards), ensuring compliance with Clause 2 of this Article. This payroll shall serve as the basis for implementing social insurance, health insurance, unemployment insurance, and other regimes for managers and specialized controllers as prescribed by labor law.

2. The salary levels in the payroll for managers and specialized controllers shall be determined by the Board of Members or the President of company. The total annual salary fund for all managers and specialized controllers, calculated based on the salary levels in the payroll, must not exceed the planned salary fund for managers and specialized controllers as prescribed in this Circular.

3. When establishing, amending, or supplementing the payroll for managers and controllers, the Board of Members or the President of company shall consult with the employee representative body at the workplace and engage in workplace dialogue as prescribed by the Labor Code and its guiding documents. The proposed payroll shall be reported to the owner's representative for approval and publicly announced within the company before implementation.”

4. Amendments to Article 5:

“Article 5. Salary adjustments, advancement of salary steps

The Board of Members or the President of company shall determine the salary adjustments and advancement of salary steps (if any) for managers and specialized controllers in accordance with the payroll established as per Article 4 of this Circular."

5. Amendments of the name of Article 6:

"Article 6. Company ranking for determining base salary"

6. Amendments to point c clause 2 Article 6:

‘c) The parent company in a parent-subsidiary company model shall meet the following criteria: play a significant role in the economy; have state capital (including capital from the state budget, capital received from the state budget, capital from development investment funds in the company, government-guaranteed credit, state development investment credit, and other capital invested by the State in the company) of VND 2,500 billion or more; have a profit (or total revenue minus total costs for non-profit organizations) of VND 200 billion or more; have at least 10 subsidiaries (including dependent accounting units and independent accounting units in which the company holds 100% of the charter capital and holds controlling shares or stakes)or have production and business operations nationwide; and fulfill all state budget payment obligations as prescribed. The indicators of capital, profit, or total revenue minus total costs for non-profit organizations shall be calculated as a three-year average.  Companies meeting these criteria shall submit a written proposal to the owner's representative for concurrence with the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance before submitting it to the Prime Minister for consideration and decision."

7. Amendments to point c clause 3 Article 6:

c) The parent company in a parent-subsidiary company model shall meet the following criteria:  play a significant role in the economy; have state capital (including capital from the state budget, capital received from the state budget, capital from development investment funds in the company, government-guaranteed credit, state development investment credit, and other capital invested by the State in the company) of VND 1,800 billion or more; have a profit (or total revenue minus total costs for non-profit organizations) of VND 100 billion or more; have at least 5 subsidiaries (including dependent accounting units and independent accounting units in which the company holds 100% of the charter capital and holds controlling shares or stakes)or have production and business operations nationwide; and fulfill all state budget payment obligations as prescribed. The indicators of capital, profit, or total revenue minus total costs for non-profit organizations shall be calculated as a three-year average. Companies meeting these criteria shall submit a written proposal to the owner's representative for consideration and decision after obtaining concurrence with the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance."

8. Amendments to Article 8:

"Article 8. Base salary adjustment upon change in company ranking or position

When the company's ranking changes or when the manager or specialized controller changes their position or title, the base salary of such manager or controller shall be determined based on the new company ranking or their new position or title, and the base salary based on the previous ranking or position or title shall not be retained."

9. Amendments to Article 10:

“Article 10. Planned average salary

The planned average monthly salary of managers or specialized controllers shall be determined based on the company's labor productivity and production and business efficiency as follows:

1. For companies with non-declining average labor productivity and profits, where the planned profit exceeds the actual profit of the previous year, the planned average salary shall be determined based on the basic salary and an additional coefficient linked to the planned profit level. The specific coefficient shall be determined according to the business sector in the Increase coefficient table as stipulated in Clause 4, Article 2 of Government Decree No. 21/2024/ND-CP of the Government on amendments to the Government’s Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises and the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on the salary, remuneration, and incentives for managers in wholly state-owned single-member limited liability enterprises.

2. For companies that achieve a profit where the planned profit does not exceed the actual profit of the previous year, the maximum increase coefficient shall be applied as calculated by the following formula:

Where:

- Htt: Maximum increase coefficient compared to the basic salary.

- Hln: The increase coefficient compared to the basic salary, linked to the profit level of the corresponding business sector, is applicable when the average labor productivity does not decrease and the planned profit is higher than the actual profit of the previous year. This coefficient is determined based on the Increase coefficient table as stipulated in Clause 4, Article 2 of Government Decree No. 21/2024/ND-CP of the Government on amendments to the Government’s Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises and the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on the salary, remuneration, and incentives for managers in wholly state-owned single-member limited liability enterprises.

- Pkh: Planned profit; Pthnt: Actual profit of the previous year.

3. If the company has no profit, the planned average salary shall be determined based on a comparison of the planned and actual production and business results of the previous year. This planned average salary must be lower than the base salary but shall not be less than 50% of the base salary.

4. If the company incurs a loss, the planned average salary shall be set at 50% of the base salary.

5. For companies that have reduced their losses compared to the previous year, newly established companies, or companies that have just started operations, the planned average salary shall be determined based on the extent of loss reduction or the production and business plan. This determination must ensure overall consistency and be reported to the owner's representative for consideration and decision.”

10. Amendments to clause 1 Article 11:

"1. If a company generates a profit, and the planned profit is equal to or higher than the actual profit of the previous year, but the planned average salary (after being determined in accordance with Clauses 1, 2, and 3 of Article 10 and Clause 2 of Article 11 of this Circular) is lower than the actual average salary of the previous year, the planned average salary shall be equal to the actual average salary of the previous year."

11. Amendments to clause 4 Article 11:

For companies providing public goods or services as ordered by the State, the planned average salary shall be determined based on the planned volume of products, services, or tasks instead of the planned profit. If the planned volume of products, services, or tasks is equal to or higher than the actual volume of the previous year, the planned average salary shall be calculated as a maximum of the base salary multiplied by the projected consumer price index for the year as specified in the National Assembly's Resolution on the annual socio-economic development plan.  The specific salary level shall be determined by the owner's representative to ensure it is commensurate with the salary level of managers and controllers in the locality.  If the company is profitable and the planned profit is higher than the actual profit of the previous year, the planned average salary shall be determined in accordance with Clause 1 of Article 10 of this Circular, with the increase coefficient calculated based on the company being classified in group 3.

For companies providing specialized public goods or services as ordered by the State, the salaries of managers and controllers shall be determined based on the average salary of managers and controllers included in the price of the public goods or services as set by the competent authority.”

12. Addition of clause 5 Article 11:

"5. For non-profit companies, when determining salaries in accordance with Articles 10 and 11 of this Circular, the profit indicator shall be replaced by the indicator of total revenue minus total costs."

13. Amendments to clause 1 Article 13:

“1. The objective factors affecting an enterprise's labor output and profit excluded from the calculation of the employees' salary are specified in Point a, Point b, and Point c Clause 6, Article 5 of Decree No. 52/2016/ND-CP as amended in Clause 7, Article 2 of Decree No. 21/2024/ND-CP dated February 23, 2024 of the Government on amendments to the Government’s Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary and incentives for employees in wholly state-owned single-member limited liability enterprises and the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on the salary, remuneration, and incentives for managerial personnel in wholly state-owned single-member limited liability enterprises.”

14. Amend the phrase “Clause 2” in Clause 2, Article 11 to the phrase “Clause 1, Clause 2”; the phrase “Clause 2” in Point c, Clause 1, Article 15 to the phrase “Clause 1, Clause 2”.

15. Amendments to clause 1 Article 20:

"1. Request the owner's representative to approve the payroll for managers and specialized controllers and issue any payroll, salary adjustments, or advancement of salary steps for managers and specialized controllers as prescribed in this Circular."

16. Amendments to clause 2 Article 22:

"2. Receive and provide comments on the payroll for managers and specialized controllers of the company under management.”

17. Amendments to clause 3 Article 22:

“3. Based on the framework of maximum increase adjustment coefficients corresponding to profits in each sector as stipulated in Clause 1, Article 10 of this Circular, decide on the specific allocation of the increase adjustment coefficient corresponding to the planned profit to ensure it is suitable for the actual situation and guarantees the correlation between salaries and the scale and operational efficiency of different companies."

Article 3. Entry in force

1. This Circular comes into force as of September 15, 2024. From the effective date of this Circular, the following provisions are annulled:

a) Clause 3, Article 3 of Circular No. 26/2016/TT-BLDTBXH.

b) Article 24, Clause 6, Article 25, and certain provisions of Circular No. 27/2016/TT-BLDTBXH, including:  the phrase “chỉ tiêu phát triển vốn nhà nước, nộp ngân sách” (“indicator of state capital growth, state budget contribution”) in Clause 2, Article 11; the phrase “Đối với Kiểm soát viên tài chính tại tập đoàn kinh tế nhà nước thì tập đoàn kinh tế nhà nước chuyển cho Bộ Tài chính để hình thành quỹ chung, đánh giá, chi trả.” (“For finance controllers in state-owned economic groups, the state-owned economic groups will transfer the management of their salaries to the Ministry of Finance. The Ministry of Finance will establish a common fund to manage these salaries, evaluate their performance, and determine their remuneration.”) in Clause 7, Article 3; the phrase “(hoặc Bộ Tài chính đối với Kiểm soát viên tài chính tại tập đoàn kinh tế nhà nước)” “(or the Ministry of Finance for financial controllers at state-owned economic groups)” in Clause 2, Article 14 and Clause 1, Article 19; the phrase “(or the Ministry of Finance)” in Clause 3, Article 20; the phrase “kéo dài thời hạn nâng bậc lương, hạ bậc lương,” (“prolong the period for advancement or demotion of salary steps”) in Clause 7, Article 22.

c) Circular No. 31/2016/TT-BLDTBXH dated October 25, 2016, issued by the Minister of Labor, War Invalids and Social Affairs on guidelines for the management of labor, wages, and bonuses in organizations established and operating under the model of wholly state-owned single-member limited liability enterprises, as prescribed by the Securities Law.

d) Circular No. 36/2016/TT-BLDTBXH dated October 25, 2016, issued by the Minister of Labor, War Invalids and Social Affairs on guidelines for remuneration for managers of the Vietnam Oil and Gas Group who perform the roles of experts, consultants, and technicians in oil and gas exploration and production.

2. The regulations on salary funds, payment of salaries, remuneration, and bonuses as stipulated in Clauses 4 and 5, Article 1; Clauses 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 17, Article 2 of this Circular shall be implemented from January 1, 2024. The regulations in Clause 3, Article 1 and Clauses 3, 4, Article 2 of this Circular shall be implemented from April 10, 2024.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Labor, War Invalids and Social Affairs (via the Department of Labor Relations and Wages) for consideration and amendments./.

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